Webinar

What's Changing in Risk Assessment

---

SAS 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, was issued in October 2021. The audit standard amends AU-C 315, including many changes to address common audit deficiencies. This course will provide an overview of SAS 145 and its changes to AU-C 315. Attendees will have an opportunity to evaluate the impact on audit methodology and documentation.

Major subjects

• Auditing
• Yellowbook

Learning objectives

• Recall changes to risk assessment requirements
• Identify impact of SAS 145 on audit methodology

Who should take this program?

• Accounting Professionals

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

---

Related programs

March 18, 2026 | Audit Risk Assessment in Plain English | Webinar

March 26, 2026 | Risk Assessment Under SAS No. 145: The Key to Audit Quality? | Webinar

March 26, 2026 | What's Changing in Risk Assessment | Webinar

March 30, 2026 | Instant Audit? Just Add Risk Assessment | Webinar

March 31, 2026 | Audit Risk Assessment in Plain English | Webinar

---

Related products

Surgent's Fraud Risk Assessment Basics | Self-Study (On-Demand)

Surgent's Introduction to the Audit Process and Risk Assessment | Self-Study (On-Demand)

CPA Risk Assessment Under SAS No. 145: The Key to Audit Quality? | Self-Study (On-Demand)

---